It's never too early for champagne. It's always too late

Retirement at last! Middle-aged and divorced, company owner Richard Jones is looking forward to a worry-free existence as he arrives at his office on his last day of work. Much to his dismay, he discovers that the management buyout of his company was fraudulent. The company is now bankrupt and the employee pension fund — including his own — has been embezzled. Enlisting the help of his ex-wife Kate, Richard sets out to track down the shady businessman behind the fraud...